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2010 (5) TMI 370 - AT - Service TaxRevision proceedings - soon after passing of the first appellate order on 16-4-2009 the Revisional Authority issued a show cause notice on 16-6-2009, which is two months thereafter proposing to impose penalty on the appellant invoking provision of Sections 76 & 78 of the Finance Act, 1994 - revisional order passed on 13-11-09 is unsustainable because of conflict of exercise of jurisdiction - Held that: - Within two months of passing of the order by the appellate authority, the show cause notice was issued by revisional authority on 16-6-2009, while first appellate order was passed on 16-4-2009 - It is embarrassing for us to declare exercise of jurisdiction by one Commissioner is bad and by the other good - revisional order was unsustainable following the judgment of the Hon'ble High Court of Rajasthan in the case cited (supra) - dispose the appeal of the appellant as allowed, so also dispose the stay application
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